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Reporting Techniques

In Support of Managerial Decision Making

Type:Free | File:PDF | Language: English | Page:31 | Size:3MB


This book is the fourteenth of fifteen books which introduces the basic principles of accounting. In this book you will learn about reporting techniques in support of managerial decision making. Topics such as, variable versus absorption costing, segment reporting, residual income, allocation of costs to service departments, and leveraging the power of a modern information systems.


  1. Part 3: Reporting Techniques in Support of Managerial Decision Making
  2. Variable Versus Absorption Costing
    1. Absorption Costing
    2. Variable Costing
    3. Variable Costing in Action
    4. A Double-Edge Sword
    5. Avoiding a Downward Spiral
    6. Confused?
    7. An In-Depth Comparison of Variable Costing and Absorption Costing Income Statements
    8. The Impact of Inventory Fluctuations
  3. Segment Reporting
    1. Internal Reporting of Segment Data
    2. The Problem of Segment Income Measurement
    3. Contribution Income Statement Format
    4. External Reporting of Segment Data
  4. Measures of Residual Income
    1. Keeping Residual Income in Perspective
  5. Concepts in Allocating Service Department Costs
    1. The Direct Method of Allocating Service Department Cost
    2. The Step Method of Allocating Service Department Cost
    3. Multiple Steps and Simultaneous Allocations
  6. Leveraging the Power of Modern Information Systems
    1. Line Item VS. Object of Expenditure
    2. Business Dashboard


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